HS Code 29239000
Quaternary Ammonium Salts And Hydroxides, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 29239000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Quaternary Ammonium Salts And Hydroxides, Nes is classified under HS code 29239000, which sits in heading 2923 (Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) of chapter 29 (Organic chemicals).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 29239000 in 6 of 6 months, totalling 1,439,802 kg at an assessable value of BDT 534,200,037. That is an average of BDT 371 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 653rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 157,331 kg | BDT 72,415,682 | BDT 460 |
| January 2026 | 218,734 kg | BDT 115,624,303 | BDT 529 |
| February 2026 | 301,377 kg | BDT 122,757,868 | BDT 407 |
| March 2026 | 108,559 kg | BDT 48,636,666 | BDT 448 |
| April 2026 | 455,059 kg | BDT 119,711,205 | BDT 263 |
| May 2026 | 198,742 kg | BDT 55,054,313 | BDT 277 |
Bonded imports. A further 1,343 kg worth BDT 1,058,613 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.2% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 29 contains 491 tariff lines, averaging 36.78%. At 33.63%, 29239000 sits below that average by 3.15 percentage points. It is the 229th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
Within heading 2923 alone, rates run from 12.5% to 33.63% across 5 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.